AQUABOULEVARD DE PARIS : revenue, balance sheet and financial ratios

AQUABOULEVARD DE PARIS is a French company founded 39 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in PARIS (75015), this company of category ETI shows in 2023 a revenue of 16.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - AQUABOULEVARD DE PARIS (SIREN 340311620)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 16 813 349 € 16 377 921 € 12 058 546 € 10 492 181 € 18 331 313 € 19 360 994 € 20 232 013 € 20 907 701 € 22 789 544 €
Net income 421 521 € 737 031 € -616 433 € -4 322 447 € 166 678 € 233 752 € 117 171 € 586 735 € 1 017 938 €
EBITDA 915 013 € 2 339 176 € 2 000 670 € -1 327 616 € 1 507 411 € 2 198 283 € 2 143 738 € 2 416 454 € 4 199 000 €
Net margin 2.5% 4.5% -5.1% -41.2% 0.9% 1.2% 0.6% 2.8% 4.5%

Revenue and income statement

In 2023, AQUABOULEVARD DE PARIS achieves revenue of 16.8 M€. Activity remains stable over the period (CAGR: -3.7%). Vs 2022: +3%. After deducting consumption (573 k€), gross margin stands at 16.2 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 915 k€, representing 5.4% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -61%, reducing margin by 8.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 422 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 813 349 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

16 240 477 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

915 013 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-529 592 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

421 521 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 15%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.23%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

63.275%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5.008%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

5.25

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

15.6%

Solvency indicators evolution
AQUABOULEVARD DE PARIS

Sector positioning

Debt ratio
15.23 2023
2021
2022
2023
Q1: 0.09
Med: 45.14
Q3: 173.23
Good

In 2023, the debt ratio of AQUABOULEVARD DE PARIS (15.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.27% 2023
2021
2022
2023
Q1: 6.93%
Med: 33.37%
Q3: 58.71%
Excellent

In 2023, the financial autonomy of AQUABOULEVARD DE PARIS (63.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
5.25 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.96 years
Q3: 3.14 years
Watch

In 2023, the repayment capacity of AQUABOULEVARD DE PARIS (5.25) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 521.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 53.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

521.961

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

53.457

Liquidity indicators evolution
AQUABOULEVARD DE PARIS

Sector positioning

Liquidity ratio
521.96 2023
2021
2022
2023
Q1: 75.54
Med: 179.69
Q3: 442.24
Excellent

In 2023, the liquidity ratio of AQUABOULEVARD DE PARIS (521.96) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
53.46x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.84x
Excellent

In 2023, the interest coverage of AQUABOULEVARD DE PARIS (53.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 616 days of revenue, i.e. 28.8 M€ to permanently finance. Over 2015-2023, WCR increased by +63%, requiring additional financing.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

28 778 064 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

128 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

118 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

5 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

616 j

WCR and payment terms evolution
AQUABOULEVARD DE PARIS

Positioning of AQUABOULEVARD DE PARIS in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 3 268 248€ to 9 063 408€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
3268k€ 6540k€ 9063k€
6 540 194 € Range: 3 268 248€ - 9 063 408€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Activités des parcs d'attractions et parcs à thèmes)

Compare AQUABOULEVARD DE PARIS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about AQUABOULEVARD DE PARIS

What is the revenue of AQUABOULEVARD DE PARIS ?

The revenue of AQUABOULEVARD DE PARIS in 2023 is 16.8 M€.

Is AQUABOULEVARD DE PARIS profitable?

Yes, AQUABOULEVARD DE PARIS generated a net profit of 422 k€ in 2023.

Where is the headquarters of AQUABOULEVARD DE PARIS ?

The headquarters of AQUABOULEVARD DE PARIS is located in PARIS (75015), in the department Paris.

Where to find the tax return of AQUABOULEVARD DE PARIS ?

The tax return of AQUABOULEVARD DE PARIS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does AQUABOULEVARD DE PARIS operate?

AQUABOULEVARD DE PARIS operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.